Putting America First Corporate Tax Act

Summary

Putting America First Corporate Tax Act - Amends the Internal Revenue Code to include in subpart F income (income of a controlled foreign corporation earned outside the United States that is not tax deferred): (1) a shareholder's pro rata share of the average of certain U.S. and foreign property held by a controlled foreign corporation as of the close of each quarter of a taxable year, and (2) the income of a controlled foreign corporation derived from any foreign country.

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Timeline

1. 10 September 2014

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 10 September 2014

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 September 2014

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 10 September 2014 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 September 2014

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 September 2014

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 September 2014

  Open at official source

Sponsors

• Rep. Pocan, Mark [D-WI-2] · D · Sponsor
• LOUISE SLAUGHTER · D · Cosponsor
• · hswm00 · Standing

Related records

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